Customs

On 06 December 2024, the South African Revenue Service (SARS) announced the substitution of Notes 4 and 5 to refer to correct Refund Item 541.00 applicable to the said part, in Part 4 of Schedule No.5 to the Customs and Excise Act, 1964 (‘Specific Drawbacks and Refunds of Customs Duties, Fuel Levy and Environmental Levy: Drawbacks and Refunds of Fuel Levy and Road Accident Fund Levy’), with retrospective effect from 22 September 2023.

The tariff amendments are accessible at:

https://www.sars.gov.za/wp-content/uploads/Embargo/Tariffs/2024/Legal-LSec-CE-TA-2024-79-R5620-GG-51709-Sch-5P4-5-4-126-Substitution-of-notes-4-and-5-to-refer-to-correct-refund-item-541-00-6-December-2024.pdf